MichelleDeLappe

Overview

She represents businesses ranging from small ventures to some of the world’s largest companies in a variety of state and local tax matters, including strategic planning, transactions, audits, administrative appeals, and litigation. Michelle negotiates matters to amicable resolutions whenever possible but stands ready to litigate whenever necessary, always with an eye on the most cost-effective solutions. She routinely navigates issues involving nexus, apportionment, sales and use tax, B&O tax, real estate transfer taxes and other excise taxes and fees. Her litigation experience involves some of the largest property tax disputes in Washington history.

Michelle authors a column for State Tax Notes called “Skookum Tax News” that covers developments in the Pacific Northwest and co-authors the Washington and Alaska chapters of the ABA Property Tax Deskbook and the Washington State taxes chapter of the Washington Lawyers Practice Manual. National publications frequently quote her as an authority on state and local tax matters. She is a frequent speaker, including at events hosted by the Council on State Taxation, Washington Society of CPAs, Institute for Professionals in Taxation, American Bar Association, Seattle Chapter of the Appraisal Institute, and others.

She also represents financial institutions in the area of commercial transactions. Michelle negotiates, documents, and restructures complex loan transactions. Her experience includes loans involving real estate (including properties subject to partition disputes), vessels, aircraft, and leaseholds, as well as transactions involving borrowers and guarantors with tax-credit investment structures, multiple entities and trusts, and nonprofit organizations.

Experience

Experience

Worked with a Washington Department of Revenue auditor on correcting the gross receipts apportionment for an international software development company, resulting in a large B&O tax refund to the company and reduced future taxes.

Advised the purchaser of a multimillion-dollar Washington business with significant intangible value on sales/use tax, real estate excise tax, and property tax considerations for the transaction. After the transaction, successfully defended against $1 million in threatened liability in a Washington Department of Revenue sales/use tax and B&O tax audit.

Worked on behalf of a large manufacturer during years of rapid plant expansions to reach fair property tax values in a very complex situation. Established positive working relationships with state and local taxing authorities at the earliest point in the process and thereby avoided any need for tax appeals. Built on those relationships in each succeeding assessment year as the expansions progressed.

Quickly and definitively protected a $1.5 million refund received by large national REIT for overpaid real estate excise tax against the Department of Revenue’s efforts to reclaim the funds. The client’s response: “Wow. That’s great.”

Languages

Understanding the Impact of Google's New Trademark Rules on Hotels. Google Ads' trademark rules were recently expanded. Find out what changed and how hotels can protect against dilution in this Duff on Hospitality Law blog post.

Who Foots the Bill for Local Capital Improvement Projects? Michelle DeLappe explores special benefit assessments of the Seattle's waterfront project development project and, in particular, many of the related issues and controversies that often arise.

GSB's Pioneering Past and Present. Take a peek at the firm's 50-year journey of Vision Powered by Principles.

Firm Infographic. At GSB, we've never followed a roadmap. We've never been afraid to take the right kinds of risks or to do things a little differently. What has our journey looked like? See for yourself.